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somebody who was unhappy with a meal, and a manager
authorized a complimentary beverage, or meal.
Q. This is a reconciliation of the bar register,
isn’t that correct?
A. I’d have to look at the document. I don’t
know. I mean I’d have to compare all the tapes to
determine for this particular day whether this is just
the bar or not.
Q. Okay. So you’re not able to identify what’s a
bar tape and what’s the register tape?
A. That’s correct.
Finally, respondent asked:
Q. Okay. So, just to clarify, it’s your
testimony today, well, essentially that you cannot tell
from the register tapes if there’s a double up?
A. Well, I think you can tell. You may not be
able to do it as precisely and certainly as the Service
has requested, but I think that you can tell--
Q. Okay.
A. --that there’s a double up.
Mr. Chiate then assumed the role of interrogator on behalf
of petitioner.2 He called as petitioner’s witness, Mr. Michael
Ozenne.
Testimony of Michael Ozenne.
Mr. Ozenne is a C.P.A. who has an M.B.A. He has had his own
practice since 1971. He began working for petitioner in 1997.
His assignment was to “monitor” the audit being conducted by
2 “A corporation or an unincorporated association may be
represented by an authorized officer of the corporation”. Rule
24(b).